# Corporation Tax Act 2010, Section 754: Exception: amount otherwise taxed


This Chapter does not apply if and to the extent that the income under section 753(1) is (apart from this Chapter)—
(a) charged to tax as income of the transferor,
(b) brought into account as income in calculating the profits of the transferor, or
(c) brought into account under CAA 2001.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/754 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-754
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.